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: 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (excerpted)



: 2007 : 10-K
· New Accounting Standards. FIN 47
Accounting for Conditional Asset Retirement Obligations




Alcoa Inc. : 2006 : 10-K
· Asset Retirement Obligations
Policy on recording AROs and retirement costs.

Alcoa Inc. : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
Clarifies the accounting for conditional asset retirement obligations (CAROs), as referenced in SFAS No. 143.


Alcoa Inc. : 2007 : 10-K
· C. Asset Retirement Obligations

Altria Group, Inc. : 2007 : 10-K
· Note 3. Asset Impairment and Exit Costs:

AT&T Inc. : 2006 : 10-K
· Accounting for Asset Retirement Obligations

Berkshire Hathaway Inc. : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations

Boeing Capital Corporation : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
SFAS 143; FIN 47


Chevron Texaco, Inc. : 2006 : 10-K
· Accounting for Asset Retirement Obligations
Note 24. Asset Retirement Obligations; SFAS 143; FIN 47

Chevron Texaco, Inc. : 2007 : 10-K
· Properties, Plant and Equipment

Chevron Texaco, Inc. : 2007 : 10-K
· Note 23 Asset Retirement Obligations


Delphi Corporation : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
SFAS 143; FIN 47


Dominion Capitol, Inc. : 2007 : 10-K
· Note 2. Asset Retirement Obligations

Dominion Capitol, Inc. : 2007 : 10-K
· NOTE 3. NEWLY ADOPTED ACCOUNTING STANDARDS : FIN 47

Dominion Capitol, Inc. : 2007 : 10-K
· NOTE 16. ASSET RETIREMENT OBLIGATIONS

Dow Chemical Company : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
SFAS 143; FIN 47

Dow Chemical Company : 2007 : 10-K
· Accounting for Asset Retirement Obligations. FIN No. 47
Accounting for Conditional Asset Retirement Obligations

DuPont : 2006 : 10-K
· Asset Retirement Obligations


Exxon Mobil Corporation : 2006 : 10-K
· Note 8. Property, Plant and Equipment and Asset Retirement Obligations
Extensive Asset Retirement Obligation footnote

Exxon Mobil Corporation : 2006 : 10-K
· Asset Retirement Obligations and Environmental Liabilities.



Ford Motor Company : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
NOTE 27. COMMITMENTS AND CONTINGENCIES (excerpted)



Hess Corporation : 2006 : 10-K
· Asset Retirement Obligations
Explains policy on recording asset retirement obligations and compliance to FASB Statement No. 143 and FASB Interpretation No. 47.

Hess Corporation : 2006 : 10-K
· Asset Retirement Obligations
Table describing changes to the Corporation’s asset retirement obligations.

Hess Corporation : 2007 : 10-K
· 6. Asset Retirement Obligations


Honeywell International, Inc. : 2007 : 10-K
· Note 1—Summary of Significant Accounting Policies: Property, Plant and Equipment
Accounting for Asset Retirement Obligations” (SFAS No. 143) and FASB Interpretation No. 47 (“FIN 47”) require recognition of the fair value of obligations associated with the retirement of tangible long-lived assets when there is a legal obligation to incur such costs.

IBM Corporation : 2006 : 10-K
· Commitments & contingencies
Note O - Contingencies and Commitments

IBM Corporation : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
Note B - Accounting Changes; Standards Implemented

IBM Corporation : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
Note A - SIGNIFICANT ACCOUNTING POLICIES


IBM Corporation : 2007 : 10-K
· Note B. Accounting Changes. FIN 47
Accounting for Conditional Asset Retirement Obligations, an interpretation of FASB Statement No. 143

International Paper Company : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations

International Paper Company : 2006 : 10-K
· Asset Retirement Obligations
SFAS 143

JP Morgan Chase Bank : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
Note 17 - Premises and equipment



Marathon Oil Corporation : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
SFAS 143; FIN 47

Marathon Oil Corporation : 2006 : 10-K
· Asset retirement obligations

Marathon Oil Corporation : 2007 : 10-K
· Note 2. New Accounting Standards. FIN No. 47
Accounting for Conditional Asset Retirement Obligations

Marathon Oil Corporation : 2007 : 10-K
· Note 23. Asset Retirement Obligations


Perkin Elmer, Inc. : 2007 : 10-K
· Note 1. Asset Retirement Obligations

Sprint Nextel : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
SFAS 143; FIN 47

SunCoke Energy, Inc. : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
SFAS 143; FIN 47


Sunoco, Inc. : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
SFAS 143; FIN 47

Sunoco, Inc. : 2007 : 10-K
· Asset Retirement Obligations. SFAS 47
Accounting for Conditional Asset Retirement Obligations

Thermo Fisher Scientific : 2007 : 10-K
· Note 1. Asset Retirement Obligations

Tyson Foods, Inc. : 2006 : 10-K
· FIN 47, Accounting for Conditional Asset Retirement Obligations
SFAS 143; FIN 47

Valero Energy Corporation : 2006 : 10-K
· FASB Interpretation No. 47, “Accounting for Conditional Asset Retirement Obligations” (FIN 47)
Note 1 - Summary of Significant Accounting Policies ; Asset Retirement Obligations


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